The Central Board of Indirect Taxes & Customs (CBIC) has notified the jurisdiction of Directorate General of Goods and Services Tax Intelligence (DGGI Jurisdiction) for passing order in respect of show cause notices.
In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the CBIC appointed the officers for passing an order or decision in respect of notices issued to the noticees by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of Central Goods and Services Tax Act, 2017.
Additional Commissioner or Joint Commissioner, CGST and Central Excise, Chandigarh Commissionerate [holding the charge of adjudication of DGGI cases] shall have the jurisdiction to adjudicate notices issued to M/s Sushil Kumar Munish Kumar & Co., M/s Aggarwal Enterprise, M/s Ahuja Cotspin Pvt. Ltd., M/s BST Textile Mills Pvt. Ltd, M/S Rana Polycot Ltd., M/s. Garg Acrylics Limited, M/s. S. T. Cottex Exports Pvt. Ltd., Durga Cotton Factory, Gopimal Kaur Sain Industries (P) Ltd., Nahar Spinning Mills Limited, Nahar Industrial Enterprises Limited and M/s Sharmanji Yarns Pvt Ltd.
DGGI Jurisdiction To Issue Notice U/s 73, 74, 122, 125 and 127 of CGST Act : Explained
Section 73 of the CGST Act relates the determination of tax pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts.
Section 74 of the CGST Act is the legal provision and guidelines provided to GST officers to deal with willful misstatement or fraudulent practices by GSTIN holders in filing GST data and related short payment, non-payment, erroneous refund or input tax credit availed.
Section 122 of CGST Act relates to the supplying goods/services without issuing an invoice or issuing false invoices. Issuing invoices without any actual supply of goods/services. Collecting tax but failing to remit it to the government within three months.
Section 125 of CGST Act provides that any person who contravenes any provision of the Act or the rules made under this Act for which no separate penalty has been prescribed shall be punishable with a penalty that may extend to ₹25,000.
Section 127 of CGST Act relates to power to impose penalty in certain cases. It states that where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.
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Notification No. 31/2024–Central Tax
Date: 13/12/2024
